Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

113510 Restricted Cash Held Outside of Treasury - Non-Budgetary N P D B/E D/C N DF E/F/U N U/E X/K/N

123500 Foreign Currency Held Outside Of Treasury - Non-Budgetary N P D B/E D/C N DF E/F/U N U/E X/K/N

416512

Allocations of Authority - Anticipated From Invested Balances - 

Prior Year

Y B D E D P D 

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U D ET E/F/U N U N

416612

Allocations of Realized Authority - To be Transferred From 

Invested Balances - Prior-Year

N B D E D/C P D F X

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U D ET E/F/U N U N

416712

Allocations of Realized Authority - To be Transferred From 

Invested Balances - Prior-Year

N B D E D/C P D F X

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U D ET E/F/U N U N

422100 Unfilled Customer Orders Without Advance N B D B/E D/C D/M 1001/1992-

2022

E/F B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

422512 Offsetting Collections - Expenditure Transfer from Trust 

Funds - Receivable - Adjustments for Trust Fund Share - Prior 

Year

N B D B/E D S D B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U

D EG E/F/U N U N

428300 Interest Receivable From Treasury N B D B/E D/C D/M 1001/1992-

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

439402 Daily Inflation/Deflation Compensation Adjustment 

(previously unavailable)

N B D B/E D P/S D/M X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U

D EP/ES/ET E/F/U N U N

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Bulletin No. 2021-07 IV AT - 1

IRC Meeting Handout December 3, 2020
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

439501 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary - Prior-Year Authority

N B C E D/C C M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U

D ES/ET E/F/U N U N

579000 Other Financing Sources N P C E D/C D/E G/Z ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

Bulletin No. 2021-07 IV AT - 2

IRC Meeting Handout December 3, 2020